Lottery and Pari-Mutuel Winnings and Prizes (280-RICR-20-55-8)

280-RICR-20-55-8 ACTIVE RULE

My Page Title

8.1 Purpose

8.2 Authority

8.3 Application

8.4 Severability


8.6Effective Date Explained

8.7Treatment by Taxpayers

8.8Payors' Responsibilities

Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 55 Personal Income Tax
Part 8 Lottery and Pari-Mutuel Winnings and Prizes (280-RICR-20-55-8)
Type of Filing Periodic Refile
Regulation Status Active
Effective 01/04/2022

Regulation Authority:

RIGL 44-30-71.2
and 44-1-4

Purpose and Reason:

This rule is being refiled by the agency pursuant to R.I. Gen. Laws § 42-35-4.1.  No changes were made to the text of this rule.